[PDF][PDF] A relationship between income smoothing practices and firms value in Iran

H Etemadi, S Sepasi - Iranian Economic Review, 2008 - ier.ut.ac.ir
This paper examines the relationship between income smoothing practices and firms value
in Iran. This research also studies the effect of the firms' size on the tendency to smooth …

Value-relevance of accounting numbers for valuation

MBA Ibrahim, HFB Bujang, N Madi… - Journal of Modern …, 2009 - search.proquest.com
Recent empirical work suggested that the ability of accounting numbers to explain the
relationship between accounting numbers and stock prices has deteriorated over the past …

Malaysia: Value relevance of accounting numbers

MM Ali, MK Ibrahim, R Mohammad, MM Zain… - Global Practices of …, 2009 - Springer
The increasing demands placed on businesses to fulfill its social responsibilities have
heightened interests in corporate donations. Corporate donations exist when a corporation …

[PDF][PDF] Is amortization good enough? Evidence from the UK goodwill accounting

VS Wang - Journal of International Management Studies, 2011 - Citeseer
Before 2001, the accounting practitioners generally amortize the cost of intangibles over an
arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the …

ความ สามารถ ใน การ อธิบาย ราคา หลักทรัพย์ ของ ค่า ความ นิยม ที่ เกิด จาก การ ซื้อ ธุรกิจ ใน ประเทศไทย

สุธี รา ใจ สัต ยา บรรณ… - Journal of Accountancy …, 2019 - so02.tci-thaijo.org
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Movement of Hidden Reserves: Empirical Evidence from Malaysia

HHM Tahir, MH Khadri, R Haron… - Terengganu …, 2017 - myjms.mohe.gov.my
Reserves in accounting can be of different kinds and created for diverse reasons. Most of
them are revealed publicly in one way or another. When the firm's net worth swerves from its …

Empirical evidence of hidden reserves movement in Malaysia

HHM Tahir, R Haron, MH Kadri… - … Conference on Science …, 2010 - ieeexplore.ieee.org
Reserves in accounting can be of different kinds and are created for diverse reasons. Most
of them are revealed publicly in one way or another. When a firm's net worth swerves from its …

Tabla 2.3 TRATAMIENTO CONTABLE INTERNACIONAL DE OTROS INTANGIBLES

BX sí Riesgo, X Dinamarca… - La relevancia valorativa …, 2002 - books.google.com
3.2. La Pérdida de Relevancia Valorativa de la Información Contable En este ámbito de la
pérdida de la capacidad valorativa de las cifras contables, Lev (1989), analiza la utilidad …

[引用][C] Income smoothing and market perception of accounting numbers: An empirical investigation of extraordinary items

WAW Ismail, KA Kamarudin, MK Ibrahim - Capital Markets Review, 2002 - ideas.repec.org
Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation
of Extraordinary Items IDEAS home Advanced search Economic literature: papers, articles …

[引用][C] VALUE RELEVANCE OF INCOME SMOOTHING PRACTICES: MALAYSIAN EVIDENCE

KA Kamarudin, WAW Ismail, MK Ibrahim